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中译英-审计报告-收入确认方法

来源:学生作业帮 编辑:作业帮 分类:英语作业 时间:2024/04/29 11:00:21
中译英-审计报告-收入确认方法

(1) Revenues from goods sales are recognized when the significant risks and rewards of ownership of the goods have been transferred to the buyer, the company no longer perform rights of management and actual control over the goods, the transaction-linked economic benefits are able to flow into the company, and the corresponding revenues and costs can be measured in a reliable way.

(3) Revenues from alienation of rights of use are recognized when the transaction-linked economic benefits are able to flow into the company and the amount may be measured reliably according to the time and methods stipulated in relevant contracts and agreements.